And lawmakers -- fresh off last week's unanticipated special session -- are already contemplating ways to expand or refine the new law in the regular legislative session that starts next month.

Who else?

Though the Legislature passed last week's tax bill at Nike's behest, other companies are free to apply, too.

To meet the eligibility threshold, they must promise to invest $150 million in the state and create at least 500 jobs.

Prospective applicants include:

Boeing: The company added 350 jobs and invested $100 million at a Gresham chemical processing plant that opened last summer at the company's Oregon facility. The company now has 1,800 Oregon employees, but has not said it's planning to grow.

Daimler Trucks North America (formerly Freightliner): In a cyclical industry, Daimler could qualify in the future by adding back workers following a down cycle. Last year, for example, company announced plans to hire 425 employees at its Swan Island factory.

Hynix site: Various parties have looked at the shuttered Hynix semiconductor factory in Eugene, but no one has committed to build. The closure of the 200-acre facility eliminated 1,400 jobs in 2008. A new occupant could easily meet the threshold to qualify for the next tax breaks.

Intel: The company already employs close to 17,000 in Oregon, more than any other business. It announced this fall that it will build a new, multibillion-dollar research factory in Hillsboro, alongside one already under construction. Each phase of the factory, called D1X, will add several hundred jobs.

Precision Castparts: The Boeing supplier, which has been on an acquisition spree, could easily meet the investment threshold with the amount it spends on factory equipment. But it hasn't announced any hiring plans.

Salesforce.com: The San Francisco company pledged in September to create at least 205 new Oregon jobs as a condition of receiving a $1.45 million public subsidy for a new site in the Portland area. Depending on how much the company invests in that facility, and how many it ultimately hires, it could qualify for the Nike bill's tax assurances.

For many years, Oregon calculated companies' state income tax bill based on their property in the state, their Oregon employment, and their sales.

At the urging of some of Oregon's biggest companies, the Legislature changed that several years ago to focus on a single factor: Sales within the state.

In 2001, just before the change, Intel said it had been averaging about $50 million annually in state income taxes. For big companies including Intel and Nike, who do almost all their sales outside Oregon, the change all but eliminated those corporate income taxes.

Nike and Kitzhaber are now negotiating an agreement to keep it that way for as long as 30 years, regardless of whether the Legislature changes the formula for other companies. In exchange, Nike would pledge to expand by at least 500 employees and invest $150 million in the state.

Some Oregon tax breaks place an upper dollar limit on the value of corporate incentives. Friday's bill sets no limits, so many other companies could potentially apply to participate, too.

If employers are contemplating the bill's impact, though, they're keeping it to themselves. The only corporate lobbyists participating in last week's negotiations over the bill represented Intel and Nike.

Precision Castparts, the second-largest Oregon-based company (after Nike), did not return a call Monday. Neither did Salesforce.com, a San Francisco company that has pledged to hire at least 205 Oregon employees for a new outpost in the Portland area.

But in the halls of the Capitol, there was talk that another, unidentified company might be seeking the same assurances as a condition of its own investment in Oregon.

When the Legislature meets next year, even more businesses might be in line to participate. Two amendments that would have let smaller businesses participate were scuttled last week, but Republican lawmakers vowed to bring them back next year.